What to Do If Your Employer Doesn’t Give You a W-2?

A Form W-2, officially known as the Wage and Tax Statement, is a document employers must issue to each employee. It details wages earned and taxes withheld from an employee’s paychecks during the calendar year. This form is essential for accurately filing federal, state, and local income tax returns. The Internal Revenue Service (IRS) mandates employers send W-2 forms by January 31st each year.

Initial Steps When W-2 is Missing

The employer’s deadline to send W-2 forms is January 31st. If you haven’t received your W-2 by this date, wait until mid-February to allow for mail delivery. After this grace period, contact your employer directly.

Contact your employer’s payroll or human resources department to inquire about your W-2’s status. Verify they have your correct mailing address on file and ask when and how the form was sent. Keep a detailed record of all communications, including dates, times, names of individuals you spoke with, and a summary of the discussions.

While awaiting a response or a duplicate W-2 from your employer, begin gathering alternative documentation of your earnings and withholdings. Collect all your pay stubs or year-end earning statements, as well as bank statements that show direct deposits from your employer. Your last pay slip for the tax year is particularly useful.

These documents provide critical information for tax filing, including your employer’s name, address, and, if available, their Employer Identification Number (EIN). Estimate your gross wages for the year, along with estimated federal income tax, Social Security tax, Medicare tax, and any state and local taxes withheld. This preparation provides the foundation for subsequent actions if your W-2 remains unavailable.

Obtaining W-2 Information from the IRS

If your attempts to secure a W-2 directly from your employer are unsuccessful and it is past mid-February, contact the Internal Revenue Service for assistance. You can reach the IRS by calling 1-800-829-1040 or by scheduling an appointment at a local Taxpayer Assistance Center (TAC) for in-person help.

When you contact the IRS, be prepared to provide specific information. You will need your full name, current address, Social Security number, and phone number. Additionally, have your employer’s name, address, phone number, and their Employer Identification Number (EIN), if you know it, readily available. You will also need to state the dates you worked for that employer during the tax year.

You must provide the IRS with your best estimate of your wages and federal income tax withheld. This estimate should be based on the information you gathered from your pay stubs and other records. The IRS will then contact your employer to request a copy of your W-2. They will also send you a Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” along with a letter explaining how to proceed.

Filing Your Tax Return Without a W-2

If you have pursued all avenues to obtain your official W-2 and still have not received it in time to file your tax return, you can use Form 4852. This form allows you to report your income and withholdings based on the estimated figures compiled from your pay stubs and other records. It serves as a replacement for the missing W-2 when filing your federal income tax return.

To complete Form 4852, transfer the estimated wage and tax information from your gathered documents to the appropriate lines on the form. For example, your estimated total wages will go on line 7a, and your estimated federal income tax withheld will be entered on line 7e. Fill in details such as your employer’s name, address, and EIN (if known) on lines 5 and 6. Accurately reflect the estimated Social Security and Medicare wages and taxes withheld on lines 7b, 7c, 7h, and 7i.

Attach a statement to Form 4852 and your tax return, detailing efforts made to obtain your W-2. This statement should include dates of contact with your employer and the IRS, and the outcomes of those communications. While e-filing is convenient, tax returns filed with Form 4852 often require paper submission, as some tax software may not support e-filing with this substitute form, especially if the employer’s EIN is unknown. Mail your completed tax return, Form 4852, and the explanatory statement to the appropriate IRS mailing address for your region.

File your tax return by the tax deadline, typically April 15th, even if you must use Form 4852, to avoid potential penalties for late filing. If you later receive your official W-2 and the information differs from what you reported on Form 4852, you may need to amend your tax return. This ensures that your tax liability or refund is accurately calculated based on the correct figures.

What to Do If Your W-2 Arrives Late or Incorrect

If your official W-2 arrives after you filed with Form 4852 and has different information, you must amend your tax return. Amend your return by filing Form 1040-X, “Amended U.S. Individual Income Tax Return.” The amendment corrects any discrepancies in your reported income, withholdings, and ultimately, your tax liability or refund amount.

Form 1040-X allows you to revise submitted figures and provide correct information. Explain the changes in Part II of Form 1040-X, detailing why you are amending the return, such as receiving a corrected W-2. While paper filing was traditional for Form 1040-X, the IRS now allows electronic filing for the current and two prior tax periods through tax software.

If you receive your W-2 and discover it contains incorrect information, such as an inaccurate wage amount or incorrect tax withholding, first contact your employer. Request that they issue a corrected W-2, known as Form W-2c, “Corrected Wage and Tax Statement.” If possible, wait for the corrected form before filing your original tax return. If your employer does not provide the corrected W-2c in a timely manner, contact the IRS for assistance.